Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted, with extension contingent on petitioner's payment of 10% of disputed tax balance, supplementing previous Section 107(6) deposits. Stay continuation linked to either writ petition resolution or subsequent orders. Court directed filing of affidavit-in-opposition within six weeks, allowing one week for reply. Decision balanced taxpayer protection with revenue interests while addressing procedural gap due to pending Tribunal establishment.
HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted, with extension contingent on petitioner's payment of 10% of disputed tax balance, supplementing previous Section 107(6) deposits. Stay continuation linked to either writ petition resolution or subsequent orders. Court directed filing of affidavit-in-opposition within six weeks, allowing one week for reply. Decision balanced taxpayer protection with revenue interests while addressing procedural gap due to pending Tribunal establishment.
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